Even for recovery of interest, no SCN is required As the ...

Interest Recovery Linked to Duty Demand: No Separate Show Cause Notice Needed Under Statutory Provisions.

March 11, 2017

Case Laws Central Excise AT

Even for recovery of interest, no SCN is required As the statutory provisions mandate for payment of interest. The interest is piggyback of the duty demand, it goes hand in hand. Therefore, for the purpose of demand of interest no separate proceedings are required - AT

View Source

← Previous Next →

Even for recovery of interest, no SCN is required As the ...

Interest Recovery Linked to Duty Demand: No Separate Show Cause Notice Needed Under Statutory Provisions.

March 11, 2017

Case Laws Central Excise AT

You may also like:

Determination of duty u/s 11A (2) before demanding interest –- duty was deposited before issuance of show cause notice - SCN demanding interest portion is not invalid - AT

Validity of SCN - fulfillment of very ingredient of a proper show cause notice as required u/s 73 of the Act - The show cause notice is completely silent on the...

Scope of the show cause notice (SCN) - in case if the authority intend to add interest and penalty on the amount fixed in the show cause notice, separate notices ought...

Validity of SCN - opportunity of pre-show cause notice consultation - As the stand taken by the respondent authorities in the impugned show cause notice dated 31.12.2020...

Delay in adjudication of SCN - show-cause notice has not been adjudicated upon for about 16 years - It is not expected from the assessee to preserve the evidence/record...

SVLDRS - whether the excess disputed amount deposited by the petitioner by way of pre-deposit in respect of the first show-cause notice (SCN-1) can be adjusted towards...

Validity of SCN - extended period of limitation - earlier show cause notice was adjudicated by the Authority and the proceedings were dropped - In the present case, the...

Service of proper show cause notice - Rule 142(1)(a) of GST - While the show cause notice does not even contain the brief facts of the case or the grounds alleged even...

GST dispute involving misclassification of two-wheeler seats - petitioner challenged bunching of show cause notices for multiple assessment years - HC allowed splitting...

Validity of Show cause notice (SCN) for GST demand - Transitional credit - The purpose of Section 73 and 74 of the JGST Act are entirely different from each other and...

Clandestine Removal - Confiscation - The subject matter of said show-cause-notice is altogether different than the show-cause-notice demanding duty. Question of double...

Validity of SCN - Demand of Service Tax - The very purpose of the show cause notice issued is to enable the recipient to raise objections, if any, to the proposals made...

Addendum to show-cause notice after receipt of the reply to show-cause - the learned Commissioner has erred in issuing addendum to show-cause notice after receipt of the...

Delay in adjudication of show cause notice (SCN) - the Petitioner is justified in submitting that the Petitioner was under bonafide belief that the Respondents were not...

Power to issue SCN - Recovery of erroneous refund with interest - It is more than apparent that section 11A of the Excise Act cannot be resorted to by the Department for...

Quick Updates: